Roger Goodell broke his own record as the highest paid leader of an existing tax-exempt group, with the total compensation of $44.2 million in 2012 as commissioner of the National Football League. The numbers are in the organization's tax return, filed Tuesday.

According to a Feb. 14 memo sent to team owners, the compensation includes a $5 million incentive payment and a $4.1 million pension payment from the 2011 work stoppage. Players had been locked out for about five months until a new collective bargaining agreement was reached.

"Commissioner Goodell's compensation reflects the value of his leadership and the success of the NFL at the highest levels," said Atlanta Falcons owner Arthur Blank, chair of the compensation committee, in a statement. "His significant accomplishments continue to strengthen our game, our business and our leading position in the sports industry."

Goodell's take-home pay in 2011 was $29. 4 million. He started with the NFL as an intern 32 years ago, and become commissioner in 2006.

The IRS 990 form also reports compensation of $26.1 million for Steve Bornstein, who is stepping down this year as executive vice president of media and CEO of the NFL Network. According to the Feb. 14 memo, his 2012 compensation includes a one-time contractual payment of $19.6 million related to the long-term appreciation in value of the NFL Network.

The high salaries are likely to renew criticism by some watchdog groups of allowing sports leagues to retain tax-exempt status. The NFL is a nonprofit under 501(c)(6) of the tax code, which covers business leagues, chambers of commerce and other organizations formed to promote their common interests.

The Feb. 14 memo notes that 40 percent of Goodell's compensation from the owners "is attributable in the tax return to the owners' for-profit businesses, which have more than doubled in revenue since Goodell became commissioner." The 2013 total: $3 billion.

Other top compensations listed in the NFL tax return: Jeff Pash, executive vice president and general counsel, $6.2 million, with another $1.6 million in deferred compensation; and Eric Grubman, executive vice president of business ventures, $4.2 million.

Only a handful of tax-exempt trade groups have ever paid their CEOs more than $10 million. In 2011, Billy Tauzin's salary at Pharmaceutical Research and Manufacturers of America was $11.5 million.

Goodell's compensation was exceeded in 2003 by the top executive at the New York Stock Exchange, which was then a nonprofit entity. Outgoing chief Richard Grasso was paid $139.5 million.